Deceased taxpayers
If you are the deceased person's successor, we would like to inform you about aspects related to his or her tax return.
Forms of taxation
As a general rule, in the event of the death of one of the members of a family unit, the remaining members of the same may opt for individual or joint taxation, without including the income of the deceased.
The deceased party's tax return should be filed individually.
However, as an exception, if the death occurred on December 31, all members of the family unit, including the deceased person, may file a joint return.